{"id":20911,"date":"2013-05-21T11:36:35","date_gmt":"2013-05-21T10:36:35","guid":{"rendered":"http:\/\/www.taxresearch.org.uk\/Blog\/?p=20911"},"modified":"2013-05-21T11:36:35","modified_gmt":"2013-05-21T10:36:35","slug":"apple-you-seek-them-here-you-seek-them-there","status":"publish","type":"post","link":"https:\/\/www.taxresearch.org.uk\/Blog\/2013\/05\/21\/apple-you-seek-them-here-you-seek-them-there\/","title":{"rendered":"Apple: you seek them here, you seek them there"},"content":{"rendered":"<p>Some time ago I <a href=\"http:\/\/www.secrecyjurisdictions.com\/PDF\/SecrecyWorld.pdf\" target=\"_blank\">defined the ultimate aim of the offshore operator as being \"nowhere\"<\/a>.<\/p>\n<p>It <a href=\"http:\/\/www.accountancyage.com\/aa\/news\/2269417\/apple-subsidiaries-not-taxresident-anywhere#ixzz2TvEQGf4R\" target=\"_blank\">seems Apple are aiming for tha<\/a>t:<\/p>\n<blockquote><p><strong>APPLE<\/strong>\u00a0is attempting to find the \"Holy Grail of tax avoidance\", according to a US Senate committee as it prepares to take testimony from the technology company's chief executive on its offshore tax affairs.<\/p><\/blockquote>\n<p>According <a href=\"http:\/\/www.ft.com\/cms\/ab635df2-c18c-11e2-b93b-00144feab7de.pdf\" target=\"_blank\">to the Senate three o<\/a>f their subsidiaries are \"nowhere\".<\/p>\n<p>This is the ultimate in abuse, if true.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Some time ago I defined the ultimate aim of the offshore operator as being &#8220;nowhere&#8221;. It seems Apple are aiming for that: APPLE\u00a0is attempting to<br \/><a class=\"moretag\" href=\"https:\/\/www.taxresearch.org.uk\/Blog\/2013\/05\/21\/apple-you-seek-them-here-you-seek-them-there\/\"><em> Read the full article&#8230;<\/em><\/a><\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[10],"tags":[],"class_list":["post-20911","post","type-post","status-publish","format-standard","hentry","category-tax-avoidance"],"_links":{"self":[{"href":"https:\/\/www.taxresearch.org.uk\/Blog\/wp-json\/wp\/v2\/posts\/20911","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.taxresearch.org.uk\/Blog\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.taxresearch.org.uk\/Blog\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.taxresearch.org.uk\/Blog\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/www.taxresearch.org.uk\/Blog\/wp-json\/wp\/v2\/comments?post=20911"}],"version-history":[{"count":0,"href":"https:\/\/www.taxresearch.org.uk\/Blog\/wp-json\/wp\/v2\/posts\/20911\/revisions"}],"wp:attachment":[{"href":"https:\/\/www.taxresearch.org.uk\/Blog\/wp-json\/wp\/v2\/media?parent=20911"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.taxresearch.org.uk\/Blog\/wp-json\/wp\/v2\/categories?post=20911"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.taxresearch.org.uk\/Blog\/wp-json\/wp\/v2\/tags?post=20911"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}